Public Accounting and Auditing...South-western publishing Company, 1920 - Accounting |
From inside the book
Results 1-5 of 24
Page 2
... Securities Working Papers 1. Accounting Theory Speculative Investments Non - speculative Investments Sinking Fund Investments 2. Auditing Theory Listing of Securities 3. Auditing Procedure The Law of Negotiable Instruments Essentials of ...
... Securities Working Papers 1. Accounting Theory Speculative Investments Non - speculative Investments Sinking Fund Investments 2. Auditing Theory Listing of Securities 3. Auditing Procedure The Law of Negotiable Instruments Essentials of ...
Page 5
... securities , taking Trial Balances , checking inventories , making schedules and a variety of similar work . In accounting terms the work to be performed is referred to as an ENGAGEMENT and the party for whom it is to be done is spoken ...
... securities , taking Trial Balances , checking inventories , making schedules and a variety of similar work . In accounting terms the work to be performed is referred to as an ENGAGEMENT and the party for whom it is to be done is spoken ...
Page 23
... but it usually will be along lines similar to the following : 1. Count the cash ; verify bank balances ; read minutes . 2 . List notes and securities on hand . 3. If a Trial Balance is furnished , check it KINDS OF AUDITS 23 Detailed Audit.
... but it usually will be along lines similar to the following : 1. Count the cash ; verify bank balances ; read minutes . 2 . List notes and securities on hand . 3. If a Trial Balance is furnished , check it KINDS OF AUDITS 23 Detailed Audit.
Page 39
... securities are excluded from the list of " quick " assets , but included in the list of current assets . This is in ac- cordance with Federal Reserve practice , but ordinarily no dis- tinction is made between quick and current assets ...
... securities are excluded from the list of " quick " assets , but included in the list of current assets . This is in ac- cordance with Federal Reserve practice , but ordinarily no dis- tinction is made between quick and current assets ...
Page 40
... Securities : 25. Securities readily marketable and salable with- out impairing the business ... ..... 27. Notes given by officers , stockholders , or em- ployees .... 29. Accounts due from officers , stockholders , or em- ployees ...
... Securities : 25. Securities readily marketable and salable with- out impairing the business ... ..... 27. Notes given by officers , stockholders , or em- ployees .... 29. Accounts due from officers , stockholders , or em- ployees ...
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Common terms and phrases
accounts payable accounts receivable accrued adjusting entries auditor bad debts Balance Sheet audit bank Blank Manufacturing bookkeeper books of account buildings C. P. A. Ind Capital Stock cash book certificate charged client columns contract controlling account corporation cost price creditors current assets current liabilities customers debit deducted dividends endorsement expenditures expenses fiscal period fixed assets included Income Tax Inst inventory investments invoices journal entries junior ledger accounts Liberty bonds ment merchandise method mortgage necessary negotiable instruments nominal accounts notes payable notes receivable paid par value payment preferred stock premium prepared Profit and Loss purchased real estate record reserve for depreciation sales ledger securities selling shares shown Sinking Fund sold statement stockholders subsidiary ledger Surplus tion trade transactions treasury stock Trial Balance trustee usually verify voucher XX XXXX.XX XX XXXXX XXXX.XX XXXX XXXXX.XX XXXXX.XX